{"id":15307,"date":"2026-03-26T16:23:41","date_gmt":"2026-03-26T09:23:41","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=15307"},"modified":"2026-05-28T12:13:58","modified_gmt":"2026-05-28T05:13:58","slug":"mo-ta-cong-viec-ke-toan-truong","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/tu-van-nghe-nghiep\/mo-ta-cong-viec-ke-toan-truong","title":{"rendered":"M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c K\u1ebf to\u00e1n tr\u01b0\u1edfng \u2013 Nhi\u1ec7m v\u1ee5, \u0111i\u1ec1u ki\u1ec7n v\u00e0 l\u1ed9 tr\u00ecnh th\u0103ng ti\u1ebfn"},"content":{"rendered":"

K\u1ebf to\u00e1n tr\u01b0\u1edfng (Chief Accountant) l\u00e0 ch\u1ee9c danh c\u00f3 v\u1ecb tr\u00ed ph\u00e1p l\u00fd \u0111\u1eb7c bi\u1ec7t trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n 2015. Hi\u1ec3u r\u00f5 m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong> gi\u00fap ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m, \u0111i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m v\u00e0 h\u01b0\u1edbng ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p ph\u00f9 h\u1ee3p. B\u00e0i vi\u1ebft ph\u00e2n t\u00edch to\u00e0n di\u1ec7n vai tr\u00f2, nhi\u1ec7m v\u1ee5 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, y\u00eau c\u1ea7u n\u0103ng l\u1ef1c v\u00e0 l\u1ed9 tr\u00ecnh th\u0103ng ti\u1ebfn t\u1eeb k\u1ebf to\u00e1n vi\u00ean \u0111\u1ebfn Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh.<\/p>\n

\"\"<\/figure>\n
\n

T\u1ed5ng quan nhanh<\/strong><\/p>\n

\u2013 K\u1ebf to\u00e1n tr\u01b0\u1edfng (Chief Accountant) l\u00e0 ch\u1ee9c danh ph\u00e1p l\u00fd theo \u0110i\u1ec1u 53 \u2013 55 Lu\u1eadt K\u1ebf to\u00e1n 2015<\/p>\n

\u2013 Tr\u00e1ch nhi\u1ec7m: t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, k\u00fd duy\u1ec7t ch\u1ee9ng t\u1eeb, l\u1eadp BCTC theo VAS\/IFRS<\/p>\n

\u2013 \u0110i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m: ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng (B\u1ed9 T\u00e0i ch\u00ednh), kinh nghi\u1ec7m t\u1ed1i thi\u1ec3u theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/p>\n

\u2013 L\u1ed9 tr\u00ecnh: K\u1ebf to\u00e1n vi\u00ean \u2192 K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u2192 K\u1ebf to\u00e1n tr\u01b0\u1edfng \u2192 CFO<\/p>\n<\/div>\n

1. K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 g\u00ec? Vai tr\u00f2 ph\u00e1p l\u00fd theo Lu\u1eadt K\u1ebf to\u00e1n 2015<\/h2>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng (Chief Accountant) l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c, \u0111i\u1ec1u h\u00e0nh c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 th\u00f4ng tin t\u00e0i ch\u00ednh do m\u00ecnh ph\u1ee5 tr\u00e1ch. Kh\u00e1c v\u1edbi Tr\u01b0\u1edfng ph\u00f2ng K\u1ebf to\u00e1n (Accounting Manager) \u2014 v\u1ed1n l\u00e0 ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh n\u1ed9i b\u1ed9 \u2014 K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ch\u1ee9c danh \u0111\u01b0\u1ee3c Lu\u1eadt K\u1ebf to\u00e1n 2015 (Lu\u1eadt s\u1ed1 88\/2015\/QH13) quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 53, 54 v\u00e0 55.<\/p>\n

Theo \u0110i\u1ec1u 53 Lu\u1eadt K\u1ebf to\u00e1n 2015, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec \u0111\u01b0\u1ee3c c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n thay v\u00ec b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u00fap ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh, ph\u00e2n ph\u1ed1i c\u00e1c kho\u1ea3n thu v\u00e0 b\u1ed5 sung ngu\u1ed3n kinh ph\u00ed.<\/p>\n

Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf vi\u1ec7c ghi ch\u00e9p s\u1ed5 s\u00e1ch. \u0110\u00e2y l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Khi k\u00fd v\u00e0o BCTC, k\u1ebf to\u00e1n tr\u01b0\u1edfng x\u00e1c nh\u1eadn r\u1eb1ng c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u00e3 tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) v\u00e0 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

2. Nhi\u1ec7m v\u1ee5 ch\u00ednh trong m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/h2>\n

B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c v\u1ecb tr\u00ed tuy\u1ec3n d\u1ee5ng t\u1ea1i chuy\u00ean m\u1ee5c vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/a><\/em><\/strong> \u0111\u1ec3 n\u1eafm b\u1eaft y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 m\u00e0 doanh nghi\u1ec7p \u0111\u1eb7t ra cho ch\u1ee9c danh k\u1ebf to\u00e1n tr\u01b0\u1edfng hi\u1ec7n nay.<\/p>\n

T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n<\/h3>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng x\u00e2y d\u1ef1ng c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. C\u00f4ng vi\u1ec7c bao g\u1ed3m x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1, ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5 cho t\u1eebng k\u1ebf to\u00e1n vi\u00ean (Accountant), thi\u1ebft l\u1eadp quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb v\u00e0 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch. T\u00f9y thu\u1ed9c quy m\u00f4, b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1ed5 ch\u1ee9c theo m\u00f4 h\u00ecnh t\u1eadp trung, ph\u00e2n t\u00e1n ho\u1eb7c k\u1ebft h\u1ee3p, v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh m\u00f4 h\u00ecnh ph\u00f9 h\u1ee3p nh\u1ea5t.<\/p>\n

L\u1eadp v\u00e0 k\u00fd duy\u1ec7t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c l\u1eadp BCTC theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 200\/2014\/TT-BTC (\u00e1p d\u1ee5ng cho doanh nghi\u1ec7p l\u1edbn) ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016\/TT-BTC (\u00e1p d\u1ee5ng cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf). BCTC bao g\u1ed3m B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 Thuy\u1ebft minh BCTC. Ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u00ean BCTC mang gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd, x\u00e1c nh\u1eadn s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n

Gi\u00e1m s\u00e1t tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh<\/h3>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng gi\u00e1m s\u00e1t vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 (Lu\u1eadt s\u1ed1 38\/2019\/QH14). C\u00e1c lo\u1ea1i thu\u1ebf c\u1ea7n qu\u1ea3n l\u00fd bao g\u1ed3m thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN, thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c. Khi c\u01a1 quan thu\u1ebf thanh tra ho\u1eb7c ki\u1ec3m tra, k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp gi\u1ea3i tr\u00ecnh v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb.<\/p>\n

Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n<\/h3>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 nh\u1eb1m b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n doanh nghi\u1ec7p, ng\u0103n ng\u1eeba th\u1ea5t tho\u00e1t v\u00e0 gian l\u1eadn. C\u00f4ng vi\u1ec7c bao g\u1ed3m x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh, quy tr\u00ecnh ph\u00ea duy\u1ec7t chi ti\u00eau, \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i k\u00fd duy\u1ec7t ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c kh\u00f4ng \u0111\u00fang quy tr\u00ecnh.<\/p>\n

\n

L\u01b0u \u00fd quan tr\u1ecdng:<\/strong> Theo \u0110i\u1ec1u 54 Lu\u1eadt K\u1ebf to\u00e1n 2015, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 quy\u1ec1n \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c tr\u00e1i v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 quy\u1ec1n b\u1ea3o v\u1ec7 t\u00ednh \u0111\u1ed9c l\u1eadp v\u00e0 trung th\u1ef1c c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh.<\/p>\n<\/div>\n

3. \u0110i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/h2>\n

Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng. \u0110\u00e2y l\u00e0 nh\u1eefng y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c m\u00e0 \u1ee9ng vi\u00ean ph\u1ea3i \u0111\u00e1p \u1ee9ng tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c doanh nghi\u1ec7p b\u1ed5 nhi\u1ec7m ch\u1ee9c danh n\u00e0y.<\/p>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp cho tr\u01b0\u1edfng ph\u00f2ng k\u1ebf to\u00e1n<\/a> v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

\n\n\n\n\n\n\n\n\n\n
Ti\u00eau ch\u00ed<\/th>\nY\u00eau c\u1ea7u c\u1ee5 th\u1ec3<\/th>\nC\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/th>\n<\/tr>\n<\/thead>\n
\u0110\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p<\/td>\nC\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c, trung th\u1ef1c, li\u00eam khi\u1ebft<\/td>\n\u0110i\u1ec1u 54 Lu\u1eadt K\u1ebf to\u00e1n 2015<\/td>\n<\/tr>\n
Tr\u00ecnh \u0111\u1ed9<\/td>\nT\u1ed1t nghi\u1ec7p trung c\u1ea5p chuy\u00ean ng\u00e0nh K\u1ebf to\u00e1n tr\u1edf l\u00ean<\/td>\nNgh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/td>\n<\/tr>\n
Ch\u1ee9ng ch\u1ec9<\/td>\nC\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p<\/td>\nNgh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/td>\n<\/tr>\n
Kinh nghi\u1ec7m<\/td>\n\u00cdt nh\u1ea5t 2 n\u0103m l\u00e0m k\u1ebf to\u00e1n (trung c\u1ea5p), 1 n\u0103m (\u0111\u1ea1i h\u1ecdc)<\/td>\nNgh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/td>\n<\/tr>\n
Ph\u00e1p l\u00fd c\u00e1 nh\u00e2n<\/td>\nKh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u1ea5m theo \u0110i\u1ec1u 52 Lu\u1eadt K\u1ebf to\u00e1n<\/td>\nLu\u1eadt K\u1ebf to\u00e1n 2015<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p sau khi \u1ee9ng vi\u00ean ho\u00e0n th\u00e0nh kh\u00f3a b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1ea1i c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ec9 \u0111\u1ecbnh. Kh\u00f3a h\u1ecdc th\u01b0\u1eddng k\u00e9o d\u00e0i t\u1eeb hai \u0111\u1ebfn ba th\u00e1ng, bao g\u1ed3m c\u00e1c chuy\u00ean \u0111\u1ec1 v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c VAS, t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u2014 kh\u00f4ng c\u00f3 ch\u1ee9ng ch\u1ec9 n\u00e0y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m ch\u1ee9c danh k\u1ebf to\u00e1n tr\u01b0\u1edfng, b\u1ea5t k\u1ec3 kinh nghi\u1ec7m hay b\u1eb1ng c\u1ea5p.<\/p>\n

Ngo\u00e0i ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng, c\u00e1c ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf nh\u01b0 CPA Vi\u1ec7t Nam (do VACPA qu\u1ea3n l\u00fd), ACCA ho\u1eb7c CMA tuy kh\u00f4ng b\u1eaft bu\u1ed9c nh\u01b0ng gi\u00fap n\u00e2ng cao n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 c\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p. \u0110\u1eb7c bi\u1ec7t, t\u1ea1i c\u00e1c doanh nghi\u1ec7p FDI \u00e1p d\u1ee5ng IFRS, kinh nghi\u1ec7m v\u00e0 ki\u1ebfn th\u1ee9c v\u1ec1 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf l\u00e0 y\u00eau c\u1ea7u quan tr\u1ecdng b\u00ean c\u1ea1nh y\u00eau c\u1ea7u ph\u00e1p l\u00fd.<\/p>\n

4. M\u1ee9c l\u01b0\u01a1ng v\u00e0 l\u1ed9 tr\u00ecnh th\u0103ng ti\u1ebfn<\/h2>\n

M\u1ee9c thu nh\u1eadp c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng dao \u0111\u1ed9ng t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 doanh nghi\u1ec7p, ng\u00e0nh ngh\u1ec1 kinh doanh, khu v\u1ef1c \u0111\u1ecba l\u00fd v\u00e0 b\u1eb1ng c\u1ea5p ch\u1ee9ng ch\u1ec9 b\u1ed5 sung. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y cung c\u1ea5p m\u1ee9c tham kh\u1ea3o t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/p>\n

\n\n\n\n\n\n\n\n
Lo\u1ea1i doanh nghi\u1ec7p<\/th>\nM\u1ee9c l\u01b0\u01a1ng (tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng)<\/th>\nGhi ch\u00fa<\/th>\n<\/tr>\n<\/thead>\n
SME Vi\u1ec7t Nam<\/td>\n15 \u2013 25<\/td>\nDoanh nghi\u1ec7p 20\u2013100 nh\u00e2n s\u1ef1<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p l\u1edbn n\u1ed9i \u0111\u1ecba<\/td>\n25 \u2013 40<\/td>\nC\u00f4ng ty ni\u00eam y\u1ebft, t\u1eadp \u0111o\u00e0n<\/td>\n<\/tr>\n
FDI \/ \u0110a qu\u1ed1c gia<\/td>\n35 \u2013 60<\/td>\nY\u00eau c\u1ea7u IFRS, song ng\u1eef<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

L\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n th\u01b0\u1eddng \u0111i theo b\u1ed1n giai \u0111o\u1ea1n ch\u00ednh. M\u1ed7i giai \u0111o\u1ea1n y\u00eau c\u1ea7u t\u00edch l\u0169y th\u00eam kinh nghi\u1ec7m, k\u1ef9 n\u0103ng v\u00e0 ch\u1ee9ng ch\u1ec9 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

\u2013 K\u1ebf to\u00e1n vi\u00ean (Accountant, 0 \u2013 3 n\u0103m):<\/strong> H\u1ea1ch to\u00e1n m\u1ed9t m\u1ea3ng c\u1ee5 th\u1ec3 nh\u01b0 c\u00f4ng n\u1ee3 ph\u1ea3i thu, c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3, thu\u1ebf ho\u1eb7c ng\u00e2n h\u00e0ng. Giai \u0111o\u1ea1n n\u00e0y x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng chuy\u00ean m\u00f4n v\u00e0 l\u00e0m quen v\u1edbi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/p>\n

\u2013 K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p (General Accountant, 3 \u2013 5 n\u0103m):<\/strong> T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c m\u1ea3ng, \u0111\u1ed1i chi\u1ebfu s\u1ed5 c\u00e1i, l\u1eadp BCTC d\u01b0\u1edbi s\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng. \u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb tr\u1ef1c ti\u1ebfp cho vai tr\u00f2 k\u1ebf to\u00e1n tr\u01b0\u1edfng, c\u1ea7n ho\u00e0n th\u00e0nh ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng (B\u1ed9 T\u00e0i ch\u00ednh).<\/p>\n

\u2013 K\u1ebf to\u00e1n tr\u01b0\u1edfng (Chief Accountant, 5 \u2013 10 n\u0103m):<\/strong> Ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, k\u00fd duy\u1ec7t BCTC, ph\u1ed1i h\u1ee3p ki\u1ec3m to\u00e1n v\u00e0 c\u01a1 quan thu\u1ebf. \u1ede giai \u0111o\u1ea1n n\u00e0y, vi\u1ec7c b\u1ed5 sung CPA ho\u1eb7c ACCA s\u1ebd m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i t\u1ea1i c\u00e1c doanh nghi\u1ec7p l\u1edbn h\u01a1n.<\/p>\n

\u2013 Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh (CFO, 10 n\u0103m tr\u1edf l\u00ean):<\/strong> L\u00e3nh \u0111\u1ea1o to\u00e0n b\u1ed9 ch\u1ee9c n\u0103ng t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u1edf c\u1ea5p chi\u1ebfn l\u01b0\u1ee3c, bao g\u1ed3m ho\u1ea1ch \u0111\u1ecbnh t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n, huy \u0111\u1ed9ng v\u1ed1n, qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 tham gia ban \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/p>\n

\n

“K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi canh gi\u1eef s\u1ef1 minh b\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u2014 m\u1ed7i ch\u1eef k\u00fd tr\u00ean BCTC kh\u00f4ng ch\u1ec9 mang tr\u00e1ch nhi\u1ec7m chuy\u00ean m\u00f4n m\u00e0 c\u00f2n mang tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd tr\u01b0\u1edbc nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u1ed5 \u0111\u00f4ng.” <\/p>\n<\/blockquote>\n

\n

L\u1eddi khuy\u00ean:<\/strong> Ho\u00e0n th\u00e0nh ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng (B\u1ed9 T\u00e0i ch\u00ednh) c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t \u2014 \u0111\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c m\u00e0 kh\u00f4ng th\u1ec3 thay th\u1ebf b\u1eb1ng b\u1ea5t k\u1ef3 ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf n\u00e0o. Song song \u0111\u00f3, x\u00e2y d\u1ef1ng ki\u1ebfn th\u1ee9c IFRS s\u1ebd m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i t\u1ea1i kh\u1ed1i FDI v\u00e0 t\u1ea1o n\u1ec1n t\u1ea3ng cho b\u01b0\u1edbc ti\u1ebfn l\u00ean CFO.<\/p>\n<\/div>\n

5. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

1. K\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00e1c tr\u01b0\u1edfng ph\u00f2ng k\u1ebf to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/em><\/strong><\/p>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ch\u1ee9c danh ph\u00e1p l\u00fd theo Lu\u1eadt K\u1ebf to\u00e1n 2015, ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 BCTC, ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p. Tr\u01b0\u1edfng ph\u00f2ng K\u1ebf to\u00e1n l\u00e0 ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh, t\u1eadp trung v\u00e0o \u0111i\u1ec1u h\u00e0nh \u0111\u1ed9i ng\u0169, kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 BCTC. Doanh nghi\u1ec7p l\u1edbn th\u01b0\u1eddng t\u00e1ch hai v\u1ecb tr\u00ed n\u00e0y.<\/p>\n

2. Ai c\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng?<\/em><\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng sau khi \u1ee9ng vi\u00ean ho\u00e0n th\u00e0nh kh\u00f3a b\u1ed3i d\u01b0\u1ee1ng t\u1ea1i c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh. Kh\u00f3a h\u1ecdc k\u00e9o d\u00e0i hai \u0111\u1ebfn ba th\u00e1ng, bao g\u1ed3m chuy\u00ean \u0111\u1ec1 v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, VAS, t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Ch\u1ee9ng ch\u1ec9 n\u00e0y l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m.<\/p>\n

3. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 b\u1ecb x\u1eed ph\u1ea1t n\u1ebfu BCTC sai s\u00f3t kh\u00f4ng?<\/em><\/strong><\/p>\n

C\u00f3, k\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a BCTC. N\u1ebfu BCTC c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu ho\u1eb7c gian l\u1eadn, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, v\u00e0 trong tr\u01b0\u1eddng h\u1ee3p nghi\u00eam tr\u1ecdng c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/p>\n

M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong> kh\u00f4ng ch\u1ec9 bao g\u1ed3m qu\u1ea3n l\u00fd s\u1ed5 s\u00e1ch m\u00e0 c\u00f2n mang tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Lu\u1eadt K\u1ebf to\u00e1n 2015. V\u1ecb tr\u00ed n\u00e0y \u0111\u00f2i h\u1ecfi ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p, ki\u1ebfn th\u1ee9c s\u00e2u v\u1ec1 VAS v\u00e0 IFRS, c\u00f9ng kinh nghi\u1ec7m qu\u1ea3n l\u00fd b\u1ed9 m\u00e1y k\u1ebf to\u00e1n. V\u1edbi l\u1ed9 tr\u00ecnh r\u00f5 r\u00e0ng t\u1eeb k\u1ebf to\u00e1n vi\u00ean \u0111\u1ebfn CFO, \u0111\u00e2y l\u00e0 h\u01b0\u1edbng \u0111i ph\u00f9 h\u1ee3p cho ng\u01b0\u1eddi mu\u1ed1n g\u1eafn b\u00f3 l\u00e2u d\u00e0i v\u1edbi ngh\u1ec1 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/p>\n

Minh An<\/strong><\/p>\n

N\u1ed9i dung trong b\u00e0i mang t\u00ednh tham kh\u1ea3o, kh\u00f4ng thay th\u1ebf t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n. \u0110i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m v\u00e0 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

T\u00ecm hi\u1ec3u m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c K\u1ebf to\u00e1n tr\u01b0\u1edfng: tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd theo Lu\u1eadt K\u1ebf to\u00e1n 2015, \u0111i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m, k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft v\u00e0 l\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p.<\/p>\n","protected":false},"author":58,"featured_media":15344,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[98],"class_list":["post-15307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep","tag-kien-thuc-nganh"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/15307","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/comments?post=15307"}],"version-history":[{"count":5,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/15307\/revisions"}],"predecessor-version":[{"id":16856,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/15307\/revisions\/16856"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/15344"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=15307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=15307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=15307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}